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THE ROLE OF CRIMINAL INVESTIGATION DEPARTMENT IN THE ENFORCEMENT OF THE ACCOUNTANTS ACT 2008

Learn about the history of the Criminal Investigations Department (CID) and the important role it plays in the enforcement of the Accountants Act 2008. This presentation covers the purpose of the Act, its key features, the constitutional powers of the police, challenges, recommendations, and conclusion.

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THE ROLE OF CRIMINAL INVESTIGATION DEPARTMENT IN THE ENFORCEMENT OF THE ACCOUNTANTS ACT 2008

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  1. PRESENTER: MR. KOZHI KATAKA, LLB ASSISTANT COMMISSIONER OF POLICE (CRIME 2) THE ROLE OF CRIMINAL INVESTIGATION DEPARTMENT IN THE ENFORCEMENT OF THE ACCOUNTANTS ACT 2008

  2. OVERVIEW OF THE PRESENTATION • Introduction • History of Criminal Investigations Dept. • Purpose of the Accountants Act • Salient features of the Accountants Act, 2008 • The Role of CID in relation to the Act • Constitutional Powers of the Police • Challenges • Recommendations • Conclusion

  3. 1. INTRODUCTION The main purpose of this presentation is to appreciate and understand the role of Criminal Investigations Department (CID), in the enforcement of the Accountants Act No. 13 of 2008. In order to achieve effective enforcement of the Act, there is need to fully understand the purposeofthe Act, its functions, as well as the role of the Zambia Police, in the enforcement aspect.

  4. 2. HISTORY OF CRIMINAL INVESTIGATIONS DEPT. • The roots of Criminal Investigations Department (CID) can be traced back to England in the eighteenth century, a period marked by numerous social, economic and political reforms. These changes were catalysts in creating some changes in the administration of Justice, and the Police was affected. • In 1745, Henry Fielding, became Chief Magistrate, and set out to improve the administration of Justice.

  5. HISTORY OF CRIMINAL INVESTIGATIONS DEPT. • In 1850, he established a small group of non uniformed home owners known as ‘Bow Street Runners’. Their role was to run to crime scenes and get the information. • During the reign of Sir Robert Peel, the English Parliament passed the Metropolitan Police Act, 1829; which created the Metropolitan Police Force of London. The Headquarters became known as ‘Scotland Yard’, and later, the Plain Cloth Police Officers were called “Scotland Yard”.

  6. 3. PURPOSE OF THE ACCOUNTANTS ACT 2008 • The Accountants Act no. 13 of 2008 was assented in Parliament on 24th December, 2008 to replace the Accountants Act of 1982. • The main purpose of this Act was to ensure that Accountants, Auditors carry out their work within the ethics of their profession. • In order to ensure that there is order in this profession, there must be a legitimate authority to regulate the conduct of the profession, and that authority is – LAW.

  7. PURPOSE OF THE ACCOUNTANTS ACT 2008 • A German Law Philosopher, Max Werber (1864 – 1920), realized the importance of authority and said, “For society to survive, there must be order, and for there to be order, there must be an authority to issue commands, backed by force, to ensure compliance. Order demands the combination of authority and Force”.

  8. PURPOSE OF THE ACCOUNTANTS ACT 2008 The purpose of this Act is: (a)to provide for the regulation of the education and training of accountants; (b)to provide for the setting of ethical auditing and accounting standards; (c) to provide for the making and investigation of disclosures made in the public interest; (d) to provide for disciplinary procedures for the accountancy profession;

  9. 4. Salient sections of the Accountant Act The following are some of the salient sections (a) Training of Accountants (b) Mandatory Registration of Accountants (c) Cancellation of Registration (d) Compulsory practicing certificate (e) Recognition of foreign qualifications (f) Cancellation of Practicing certificate (g) Registration of Accounting Firms. (h) Compliance with the law

  10. 5. THE ROLE OF CID IN RELATION TO THE ACT The main role of the Criminal Investigation Department, in relation to the Accountants Act is : Enforcement of the Law In this context, enforcement refers to the State’s duty to ensure that the prohibited acts under this Act are dealt, with or acted upon in accordance with the law.

  11. 6. CONSTITUTIONAL POWERS OF THE POLICE The enforcement of the Law by the Police is a constitutional duty. Articles 192 to 193 of the Constitution of Zambia Act no. 1 of 2016, provides the following: (a) The power to protect property; (b) The power to detect crime and prosecute; (c) The power to enforce law and order.

  12. INVOLVEMENT OF THE POLICE Section 55(2) of the Act provides that, (2) Where an investigating authority investigates a matter in accordance with subsection (1) and is not able to investigate the matter impartially or without a conflict of interest, the authority shall refer the matter to another investigating authority.

  13. MEANING OF INVESTIGATING AUTHORITY Section 2 of the Act provides that, “Investigating Authority” means- (a) Auditor-General; (b) the Anti-Corruption Commission; (c) the Drug Enforcement Commission; (d) the Investigator-General; (e) the Inspector-General of Police; (f) the Police Public Complaints Authority; and (g) the Judicial Complaints Authority;

  14. ENFORCEMENT Section 27(1)(a) and (b) provides that, (1)Any person who- (a) makes or causes to be made, any unauthorized entry, alteration, or erasure in the Registers, certificate of registration, non-audit practicing certificate or practicing certificate, or in any copy thereof; or

  15. ENFORCEMENT (b) procures or attempts to procure for that person or any other person a practicing certificate, a non-audit practicing certificate or registration of any matter by means of fraud, mispresentation or concealment of any material fact; commits an offence and is liable upon conviction, to a fine not exceeding one hundred thousand penalty units or to imprisonment for a term not exceeding ten years, or to both.

  16. 7. CHALLENGES Every profession has some challenges, so is the Zambia Police Service, especially the Criminal Investigations Department(CID. Generally, there are five (5) main challenges: (a) Equipment; (b) Funding; (c) Training; (d) Manpower; (e) Transport.

  17. 8. RECOMMENDATIONS Having learnt the role of Criminal Investigations Department, in relation with the Accountants Act, The following are some of the recommendations: (a) Improve coordination between the Institute’s Management and the Police Command; (b) Help in the training of officers especially in relation to the ethics of Accountancy.

  18. 9. CONCLUSION In order to improve the quality of the Accountancy Profession in the country, adherence to the law, through Accountants Act is very important, because it will help improve the ethics and standards of the profession, as well as deterring the unprofessional Conduct. This adherence to the law can only improve by engaging the State’s Investigative wings such as the Police and Acc to enforce the law in accordance with the Act.

  19. THANK YOU QUESTIONS???

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